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Official form guide
Form 14446-BN: 14446 (bn)
IRS Form 14446 is used by taxpayers when they and a VITA/TCE provider are not meeting in person, either through electronic filing or personal review. This form helps document the process for filing an income tax return.
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IRS Form 14446-BN - 14446 (bn)
IRS Form 14446 is used by taxpayers when they and a VITA/TCE provider are not meeting in person, either through electronic filing or personal review. This form helps document the process for filing an income tax return.
Risk Radar
Scan points- 1If the taxpayer does not go to the prepared site, Form 14446 (bn) must be completed.
- 2Failing to list the correct Site Name or address in Part I.
- 3Not specifying which method was used for handling the tax matter in Part II.
- 4Omitting required identifying information (SSN, W-2) from the site documentation.
- 5Claiming a 'Site' location that is not physically where the preparer is located.
Plain English
This form documents how a taxpayer's income taxes are being filed when the taxpayer and the preparer cannot meet face-to-face. It explains whether the filing is done electronically, reviewed in person, or through other means. The information collected proves that the necessary steps were taken to file the tax return.
Submission Date
- Filing date: 2023-12-27 22:10:28
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a taxpayer and a VITA/TCE provider are not meeting in person, either through electronic filing or personal review.
- Do not use Form 14446 (bn) if the taxpayer is present at the site, as they do not need to fill out Form 14446.
- Check Form 14446 instead when documenting a process involving VITA/TCE providers.
Form selector
Use this form or another form?
Taxpayer presents personal identification at the site
Used for various reasons like interviewing, processing, or review.
✓ Check required documentation types.
Electronic filing is performed by the provider
Necessary when documenting electronic submission of a return.
✓ Confirm if it was filed on time or late.
Taxpayer requests confirmation of status
Used to find out whether their tax return has been found (as per Part III).
✓ Ensure this request is documented.
Deadline or filing window
The form documents the process for filing an income tax return. While a specific submission deadline is not stated in the official source, Part III allows taxpayers to request confirmation of their filed return at any time during the filing period.
Checklist
What you need before filling it out
VITA/TCE Site Information (p. 1)
Provider Name, Address, SIDN, Supervisor Name, Supervisor Phone Number · Section I
Type of Visit (p. 1)
Must select A, B, C, D, or E and provide details · Part I
Taxpayer Identification Info (p. 1)
Social Security Number, Form W-2, etc. · Section I (General)
Process Description (p. 2)
Specific actions like Interviewing, Processing, Reviewing · Part II
E-Filing Timing (p. 3)
Date of electronic filing (on time or late) · Section III/Part II context
Taxpayer Status Check (p. 3)
Confirmation that the taxpayer's return was found · Part III
Before you submit
- 1Ensure all required VITA/TCE site information is listed in Section I.
- 2Verify that the specific type of visit (A, B, C, D, or E) has been selected and detailed on page 1.
- 3Confirm that necessary taxpayer identification documents (SSN, W-2, etc.) are documented in Section I.
- 4Review Part II to ensure all listed processes (e.g., Interviewing, Processing) have clear descriptions of how they were done.
- 5Check if the visit was conducted In-Person or Electronically/Virtually and document this clearly.
- 6If applicable, verify that the Taxpayer's request for status confirmation is documented in Part III.
- 7Confirm the date of electronic filing (if applicable) is correctly noted as on time or late.
How to file this form
- 1Complete Section I by listing the VITA/TCE provider's name, address, SIDN, and supervisor contact information.
- 2Select the appropriate visit type (A through E) in Part I and document details regarding how the site was utilized for that purpose.
- 3Detail the specific actions taken in Part II, such as interviewing or processing, ensuring to describe *how* each action occurred.
- 4Complete Part III if a taxpayer requests confirmation of their return status, noting whether the return was found.
Known limitations
- 1The form does not need to be completed if the taxpayer and provider meet at the same site (e.g., another office or a specific garage) because of this.
- 2If the taxpayer leaves the site but then for some reason returns to the site, the taxpayer must complete Form 14446 (bn).
- 3Part II describes procedures that should be followed when assisting taxpayers remotely, and it also directs where translations should be provided if necessary.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 14446 (bn) is Revision 11-2023, and the source indicates that this form is available at www.irs.gov under Catalog Number 50155Q.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11-2023.
- Catalog Number — confirm it reads 50155Q.
- Signature — ensure signatures are present for both in-person or electronic filings (as detailed on p. 2).
- Purpose — verify that the form is being used to document a process where meeting is not in person.
- Part III Request — confirm if Part III is completed when the taxpayer requests status confirmation.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 14446 (bn) for your records.
- 2The form documents the process used to file an income tax return; retain it as proof of that documentation.
- 3If any information is needed later regarding the filing, this form serves as evidence of how the filing was managed between the taxpayer and the VITA/TCE provider.
- 4Should a discrepancy arise, Form 14446 (bn) can be used to show whether the process involved an electronic filing, personal review, or another method.
Sources
- SRCInstructions p.1 — This form, Form 14446 (bn), is used by taxpayers when they and a VITA/TCE provider are not meeting in person through electronic filing, personal review, or both.
- SRCInstructions p.1 — Part I covers the Site of Appointment information required for processing the tax return.
- SRCInstructions p.1 — The form protects identifying information (such as Social Security Number, Form W-2) when using this site to process the tax return.
- SRCInstructions p.1 — Section B (Electronic Site) is used when taxpayer identification information is sent electronically for processing or review.
- SRCInstructions p.2 — Part II details procedures that should be followed when assisting taxpayers remotely.
- SRCInstructions p.3 — Part III, 'Application to Know Whether Your Tax Return Was Filed Successfully,' allows the taxpayer to apply regarding their tax return status.
Common confusion points
When do I need to fill out this form?
This form is required when the taxpayer and VITA/TCE provider are not meeting in person via electronic filing, personal review, or both.
→ Check if you are filing remotely or reviewing personally.
What happens if I leave the site where the appointment was scheduled?
If you leave the site but then return for some reason, you must complete Form 14446 (bn).
→ Confirm that your departure triggers a requirement to fill out this form.
Does Part II cover everything about remote assistance?
Part II explains all procedures that should be followed when assisting taxpayers remotely.
→ Verify the specific procedure listed in Part II matches your situation.
What is the difference between 'Site of Appointment' and other site types?
The Site of Appointment is where the appointment is scheduled, but this form covers situations where the meeting isn't in person at that location.
→ Ensure you are documenting the correct type of interaction (e.g., remote vs. physical review).
When must I use Part II instead of just stating the site?
Part II details how to manage the appointment, including scheduling methods and required documentation procedures.
→ Review Part II to see if your case requires detailed procedural explanation.
What is the purpose of the '100% Virtual VITA/TCE'?
This section covers situations where interaction (electronic filing, interview, review, signing) occurs without face-to-face contact at a site.
→ Confirm that your entire interaction was remote and required documentation tracking.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site
Questions about IRS Form 14446-BN
What is IRS Form 14446-BN used for?
This form documents how a taxpayer's income taxes are being filed when the taxpayer and the preparer cannot meet face-to-face. It explains whether the filing is done electronically, reviewed in person, or through other means. The information collected proves that the necessary steps were taken to file the tax return.
Who must file IRS Form 14446-BN?
Taxpayers must use Form 14446 (bn) when they and a VITA/TCE provider are not meeting in person via electronic filing, e-archive, and/or personal review.
What information does IRS Form 14446-BN require?
Part I identifies the VITA/TCE site information, such as the Site Name and SIDN. Part II details how the tax matters were handled, including whether it was done through an interview or by mail.
When is IRS Form 14446-BN due?
The form is used when filing the income tax return; a specific deadline date is not stated in the official source for submission.
Where do I file IRS Form 14446-BN?
The form serves as documentation for the VITA/TCE provider's process, and Part III allows taxpayers to request confirmation of their filed tax return.
How do I complete IRS Form 14446-BN?
The process begins by filling out Part I with the VITA/TCE site details. Then, Part II describes how the tax was handled (e.g., interview or mail). Finally, Part III is used by the taxpayer to request confirmation of their filed return.
What happens if IRS Form 14446-BN is filed incorrectly?
If the taxpayer does not go to the site where the preparer is located—for example, expecting another person or a different vehicle—the site may not be considered 'on-site,' requiring the taxpayer to complete Form 14446 (bn).
When do I need to fill out this form?
This form is required when the taxpayer and VITA/TCE provider are not meeting in person via electronic filing, personal review, or both. Check if you are filing remotely or reviewing personally.
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